SB 41 clarifies the process for taxpayers challenging tax assessments by requiring written requests to be received (not just mailed) by the Department of Revenue within 60 days of receiving the assessment notice, and specifies that postmarks from the U.S. Postal Service count as the official receipt date for mailed requests. The bill also maintains existing rules that courts cannot hear assessment challenges if the request isn't filed within this 60-day deadline.
Signed by the Governor S.J. 286
Delivered to the Governor S.J. 235
Signed by the Speaker H.J. 257
Signed by the President S.J. 218
House of Representatives Do Pass Amended Passed, YEAS 70, NAYS 0. H.J. 196
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 12, NAYS 0.
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 120
Senate Do Pass Amended Passed, YEAS 34, NAYS 0. S.J. 96
Taxation Certified uncontested, placed on consent S.J. 2
Taxation Do Pass Amended Passed, YEAS 7, NAYS 0. S.J. 1
Taxation Motion to amend S.J. 1
Taxation Scheduled for hearing S.J. 1
First read in Senate and referred to Senate Taxation S.J. 18
Taxation — Do Pass
Do Pass Amended
Taxation — Do Pass Amended